https://www.taxtmi.com/caselaws?id=162435 Proceedings under section 3-B of the U.P. Trade Tax Act, 1948 could not be sustained where the dealer held a valid recognition certificate under section 4-B during the relevant year and the form III-B used for raw material purchases had been issued by the assessing authority itself. A declaration is actionable under section 3-B only if it is false or wrong at the relevant time, and a later view that the manufactured goods were not notified goods did not by itself make the declaration false. Any correction to the recognition certificate was a separate issue and did not justify invoking section 3-B on these facts. The demand was therefore set aside and the assessee's challenge succeeded. en-us Tue, 28 Jan 2003 00:00:00 +0530 Wed, 26 Feb 2014 16:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162435 Proceedings under section 3-B of the U.P. Trade Tax Act, 1948 could not be sustained where the dealer held a valid recognition certificate under section 4-B during the relevant year and the form III-B used for raw material purchases had been issued by the assessing authority itself. A declaration is actionable under section 3-B only if it is false or wrong at the relevant time, and a later view that the manufactured goods were not notified goods did not by itself make the declaration false. Any correction to the recognition certificate was a separate issue and did not justify invoking section 3-B on these facts. The demand was therefore set aside and the assessee's challenge succeeded. Case-Laws VAT and Sales Tax Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162435